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TMI Blog2019 (1) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... or respondent ORDER Per: Dr. D.M. Misra This appeal is filed against order-in-original No. 37/ST-VII/CD/2016 dated 03.11.2016 passed by Commissioner of Service Tax-VII, Mumbai. This is the second round of litigation before this Tribunal. In the earlier round of litigation, vide order No. A/86890- 86891/16/STB dated 21.3.2016, this Tribunal remanded the matter to the adjudicating authority ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e submits that the opening balance of the credit availed in the month of April 2010 was shown as Rs. 26,83,37,826/- whereas the closing balance in March 2010 was Rs. 4,55,32,173/-. Consequently, a demand notice was issued to the appellant for recovery of cenvat credit of Rs. 22.28 crores. It is his contention that, necessary evidence, including C.A. certificates were produced by them indicating th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, to their surprise, the order was passed on 3.11.2016. In support of the fact that they have carried all the records for scrutiny by the department and kept on the direction of the department these records on the 15th floor of the building, the learned Advocate placed photographs indicating storage of the records contained in cartons. It is his submission that in absence of scrutiny of these r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation of the records to ascertain the correctness of the credit availed by the appellant during the relevant period where, admittedly, the closing balance and the opening balance in March 2010 and April 2010 were said to be incorrect vis-à-vis the information submitted in their respective ST-3 returns. In the first round, this Tribunal remanded the matter to the adjudicating authority for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order and remand the matter to the adjudicating authority to scrutinize the documents either on sample basis or following any other method to ascertain the correctness of the credit availed by the appellant. The appellant is directed to place all the records within six weeks from the date of communication of the order before the learned adjudicating authority for scrutiny. Needless to mention, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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